Gregory v. Helvering

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Gregory v. Helvering
by the Supreme Court of the United States

Gregory v. Helvering, 293 U.S. 465 (1935), was a landmark decision by the United States Supreme Court concerned with U.S. income tax law. The case is cited as part of the basis for two legal doctrines: the business purpose doctrine and the doctrine of substance over form. Excerpted from Gregory v. Helvering on Wikipedia, the free encyclopedia.

United States Supreme Court

293 U.S. 465

Gregory  v.  Helvering

No. 127  Argued: Dec. 4, 5, 1934. --- Decided: Jan 7, 1935

[Syllabus from 466 intentionally omitted]

Mr. Hugh Satterlee, of Washington, D.C., for petitioner.

The Attorney General and Mr. J. Crawford Biggs, Sol. Gen., of Washington, D.C., for respondent.

Mr. Justice SUTHERLAND delivered the opinion of the Court.


This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).